Citizen Charter

The Central Board of Excise and Customs in the Ministry of Finance is the apex body for administering the levy and collection of indirect taxes of the union of india viz. Central Excise duty ,Customs duty and service Tax and for Facilitating cross border movement of goods & services In order to improve of goods & service . In order to improve the delivery of its services, the Board has decided to formulate this Citizen’s Charter.

This Charter is the declaration of our mission values and standards to Achieve excellence in the formulation and implementation of Customs Central Excise and Service Tax policies and enforcement of cross border controls for the benefit of trade industry and other stakeholders. This Citizen's Charter will also be the benchmark to determine our efficiency and would be dynamic document which would be reviewed at least once in two years.

Vision

Our vision is to provide n efficient and transparent mechanism for collection of indirect taxes and enforcement of cross border controls with a view to encourage voluntary compliance.

Mission

Our Mission is to achieve excellence in the formulation and implementation of Customs, Central Excise And Tax laws and procedures aimed at:

1. Realizing the revenues in a fair equitable transparent and efficient manner
2. Administering the Government’s economy taxation and trade policies in a pragmatic manner
3. Facilitating trade and industry by streamlining and simplifying Customs Central Excise and Service Tax processes and helping Indian business to enhance its competitiveness
4. Ensuring control on cross border movement of goods services and intellectual property
5. creating a climate for voluntary compliance by information and guidance
6. Combating revenue evasion commercial frauds and social mence
7. Supplementing the efforts to ensure nation security

Our Strategy

The strategy for achieving our mission shall comprise the following :

  1. Benchmarking  of operation  and adopting  best  practices
  2. Enhancing the use of information technology
  3.  streamlining  Customs Central Excise and Service Tax procedures  by employing  modern techniques like risk management ,nom-intrusive  inspection and accredited clients facilitation
  4. Evolving  cooperative  initiatives with other  government  and private agencies  and building  partnerships with trade industry and other stakeholders
  5. Measuring conformance to service delivery standards
  6. Developing professionalism through capacity building.

Our Key Function and Services

Regulatory Functions

  1. Levy and collection of Customs and Central Excise duties  and Service Tax
  2. Registration and monitoring of units manufacturing excisable goods and service provider
  3. Receipt and scrutiny of declarations  and returns filled with the document
  4. Prevention of smuggling and combating evasion of duties and service tax
  5. Enforcement of border control on goods and conveyances
  6. Assessments,examination and clearance of improved goods and  export goods
  7. Implementation of exports promotion measures
  8. Clearance of international of  passengers and their baggage
  9. Resolution of disputes through administrative and legal measures
  10. Sanction of refund rebate and revenhue
  11. Audit of assessments for ensuring tax compliance.

Service Functions

  1. Dissemination of information on law and procedure through electronic and print media
  2. Enabling filling of declaration, returns and claims through online services
  3. Providing information  on the status  of processing  of declarations,returns and claims
  4. Assisting  the right holders in protecting  their intellectual property  rights
  5. Responding to  public  enquiries relating  to Customs Central Excise and Service  Tax matters
  6. Providing  Customs Service such a  examination of goods  and factory stuffing  of export goods at clients  sites as per  policy

Our Expectations

We expect citizens to:

  1. Uphold and  respect the laws of the land
  2. Voluntarily  discharge   all tax liabilities
  3. Fulfill their duties and  legal  obligation  in time
  4. Be honest in furnishing  information
  5. Be co-operative and  forthright in inquires and verifications
  6. Avoid unnecessary litigation

This will enable us to provide our services in an effective and efficient manner.

Our Standards

We shall follow the following time norms in our services:

  1. Acknowledge all written communications including  declarations, intimations,pplication  and  returns immediately and  in no case later than  7  working  days  of their  receipt
  2. Convey decision on matters relating to declaration or assessments within 15 working  days of their receipt
  3. Dispose  of a refund claim   within   3 months  of receipt of a complete claim
  4. Remit drawback within  7 working  days  of ,  
    - Filing of manifest in the case of electronic processing of declaration
    - Filing of a paper claim in the case of manual processing
  5. Clearing  goods  where the declaration  relating  to any consignment in complete and correct,
    - In case of exports within 24 hours of declaration
    - In case of imports within 48 hours of declaration
  6. Complete Central  Excise registration formalities within  2 working days  of  receiving  a  complete application
  7. Complete  Central  Excise registration  formalities within  2 working  days  of receiving  a complete  application
  8. Complete examination and  clearance  of export consignment  at factory premises within  24 hours  of accepting  the requesting
  9. Give minimum 15 days  advance  information  before  undertaking  the  audit  of assesses’records
  10. Release of seized documents within  60 working  days  if they  are not  required by the  department
  11. Time norms for other activities as may be  prescribed shall also be observed

We shall endeavour to achieve minimum compliance level of 80% of the aforesaid time norms. Compliance levels shall be gradually enhance through close monitoring standardization of processes use of IT enable Services.

Our Commitment

We shall strive to:

  1. be at the service of the country and its citizens
  2. work to uphold the  economic security  and sovereingly of the country
  3. make our procedure and  transactions as transparent as possible
  4. encourage and assist voluntary tax compliance
  5. carry out our tasks with:
    - integrity and judiciousness
    - impartiality and fairness
    - courtesy and understanding
    - objective and transparency
    - uprightness and conscientiousness
    - promptness and efficiency

We Further Commit that

  1. All officers will carry Identity Cards and all uniformed officers will
  2. Wear name badges while on official duty.
  3. Personal and business information disclosed  to us  will  be kept
  4. Confidential subject to the provisions of the  Right to Information
  5. Act,2005
  6. Assesses will be  visited  only by authorized officers
  7. Due respect will be  given to the  tax compliance  record of the assees.
  8. Clearance of  consignments will be withheld  only after explaining  the reasons thereof   and  an opportunity  will be provided before passing  any final  order
  9. Baggage of international passengers will be opened only after  explaining  the  reasons and  in their presence.
  10. Before searching any  premises or persons the  reasons thereof  shall be  be explained .Officers undertaking  any search  operational  shall offer themselves for personal  search beforehand
  11. The investigating officer will explain the legal provision and your rights and obligations.
  12. Full information about appeal procedure shall be  provided along with details   of the  authorities  with whom appeals can be filed.
  13. Stakeholders will be consulted continually while reviewing our policies and procedure Timely publicity of all changes in the law and procedures shall be provided.
  14. Efforts will be made to enhance the use of information  technology  in all work areas and enable  the   trade to have  IT based information access.
  15. Every possible assistance will be rendered by the Public Relations Officers in the Divisional Office/Commissioner ate Office/Custom House .The name and  telephone number of the  Public Relations information  and  details   of procedures s  may be  required will also be provided.

The service attribute shall be measured through customer perception feedback on the above commitments with the intention of continuous improvement in service delivery.

Complaints And Grienvances

As a responsive and taxpayer-friendly department, We shall have in place the following mechanism:

  1. We shall promptly acknowledge complaints within 48 hours of receipt and attempt to provide final replies within 30 working days of their receipt in case it is not possible  to send  the final reply  within the the time specified, an interims reply shall be furnished to the complaints.
  2. In case the complaint  is not attended to within prescribed  time norms or the remedy  offers is not satisfactory, an appeal can be filed with the jurisdictional; Commissioner/Chief Commissioner.
  3. Common complaints and grievances can also be taken up with the Public Grievance Committee, Permanent  Trade Facilitation Committee, Regional Advisory Committee aand in the Open House meetings.

The detailed procedure for complaints handling process can be viewed on the CBEC website www.cbec.gov.in

Grienvance Redressal Officers

  1. At the field level: A Public Grievance Officers has been designated in each Commissioneraterate/Customs House with whom all complaints and grievances can be taken up.The contact details of the Commissionerate-wise Public Grievance Officer are available at www.cbec.gov.in
  2. At the Board level: Commissioner(Publicity) has been nominated as the Public Grievance Officer for the Central Board of Excise and Customs, whose Contact details are indicated below:

Address: Directorate of Publicity & Public Relations,
              Customs & Central Excise,
              Central Revenue Building ,I.P Estate,
              New Delhi-110 109

Phone: 011-2337 9331
Fax : 011-2337 0744